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    March 5, 2026   Case Laws GST
    Cancellation of GST registration set aside for lack of reasons and denial of hearing; remitted for fresh adjudication after permitting reply.
    March 5, 2026   Case Laws GST
    Writ jurisdiction revival of cancelled GST registration permitted subject to compliance with return filing, payment and ITC safeguards.
    March 5, 2026   Case Laws GST
    Audi alteram partem requires fresh consideration with a hearing; authorities must re-examine the representation and decide expeditiously.
    March 5, 2026   Case Laws GST
    Pure service exemption for municipal waste transport confirmed; activity qualifies as a municipal function and is tax exempt.
    March 5, 2026   Case Laws GST
    Principal supply rule: hookah served in restaurants is treated as supply of goods, not restaurant service, and taxed by classification.
    March 5, 2026   Case Laws Income Tax
    Non-communication of a court order nullified a subsequent assessment; fresh reply and re order mandated with extended timelines.
    March 5, 2026   Case Laws Income Tax
    Tax withholding certificate challenged for failure to apply precedent; authority ordered to issue a reduced treaty-based deduction certificate.
    March 5, 2026   Case Laws Income Tax
    Denial of Hearing in Faceless Assessment invalidates proceedings; reopen, allow filing of reply and provide hearing before fresh adjudication.
    March 5, 2026   Case Laws Income Tax
    Royalty taxation: notional royalty disallowed without contractual right; no PE attribution, royalties taxed at treaty rate.
    March 5, 2026   Case Laws Income Tax
    Mandatory signature requirement for electronic tax notices invalidates unsigned reopening notices and denies jurisdiction for reassessment.
    March 5, 2026   Case Laws Income Tax
    Retrospective application of amended Section 12AB(4) barred; cancellations cannot target years before its commencement, thus registration restored.
    March 5, 2026   Case Laws Income Tax
    Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
    March 5, 2026   Case Laws Income Tax
    Cancellation of charitable registration overturned where unverified adverse inferences, not proper enquiry, drove the revocation.
    March 5, 2026   Case Laws Income Tax
    Computation of insurance business profits: regulatory reallocation of management expenses remains deductible; related penalty cancelled.
    March 5, 2026   Case Laws Income Tax
    Grandfathering proviso to Section 149(1)(b) bars reopening beyond old-regime block; approvals require independent application of mind.
    March 5, 2026   Case Laws Income Tax
    Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
    March 5, 2026   Case Laws Income Tax
    Reopening under Section 147 cannot be invoked where third party seized material triggers Section 153C; reassessment quashed.
    March 5, 2026   Case Laws Income Tax
    Conduit bank account used for third party funds: credited sums treated as routed transactions and only commission assessed as income.
    March 5, 2026   Case Laws Customs
    Customs Valuation Principle: classification as furniture upheld but administrative valuation benchmarks cannot displace statutory valuation rules.
    March 5, 2026   Case Laws Customs
    Conditional exemption for imported aircraft covers use in non-scheduled charter services, so duty and penalties set aside.
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March 5, 2026   Case Laws GST
Cancellation of GST registration set aside for lack of reasons and denial of hearing; remitted for fresh adjudication after permitting reply.
March 5, 2026   Case Laws GST
Writ jurisdiction revival of cancelled GST registration permitted subject to compliance with return filing, payment and ITC safeguards.
March 5, 2026   Case Laws GST
Audi alteram partem requires fresh consideration with a hearing; authorities must re-examine the representation and decide expeditiously.
March 5, 2026   Case Laws GST
Pure service exemption for municipal waste transport confirmed; activity qualifies as a municipal function and is tax exempt.
March 5, 2026   Case Laws GST
Principal supply rule: hookah served in restaurants is treated as supply of goods, not restaurant service, and taxed by classification.
March 5, 2026   Case Laws Income Tax
Non-communication of a court order nullified a subsequent assessment; fresh reply and re order mandated with extended timelines.
March 5, 2026   Case Laws Income Tax
Tax withholding certificate challenged for failure to apply precedent; authority ordered to issue a reduced treaty-based deduction certificate.
March 5, 2026   Case Laws Income Tax
Denial of Hearing in Faceless Assessment invalidates proceedings; reopen, allow filing of reply and provide hearing before fresh adjudication.
March 5, 2026   Case Laws Income Tax
Royalty taxation: notional royalty disallowed without contractual right; no PE attribution, royalties taxed at treaty rate.
March 5, 2026   Case Laws Income Tax
Mandatory signature requirement for electronic tax notices invalidates unsigned reopening notices and denies jurisdiction for reassessment.
March 5, 2026   Case Laws Income Tax
Retrospective application of amended Section 12AB(4) barred; cancellations cannot target years before its commencement, thus registration restored.
March 5, 2026   Case Laws Income Tax
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under section 80G.
March 5, 2026   Case Laws Income Tax
Cancellation of charitable registration overturned where unverified adverse inferences, not proper enquiry, drove the revocation.
March 5, 2026   Case Laws Income Tax
Computation of insurance business profits: regulatory reallocation of management expenses remains deductible; related penalty cancelled.
March 5, 2026   Case Laws Income Tax
Grandfathering proviso to Section 149(1)(b) bars reopening beyond old-regime block; approvals require independent application of mind.
March 5, 2026   Case Laws Income Tax
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based additions.
March 5, 2026   Case Laws Income Tax
Reopening under Section 147 cannot be invoked where third party seized material triggers Section 153C; reassessment quashed.
March 5, 2026   Case Laws Income Tax
Conduit bank account used for third party funds: credited sums treated as routed transactions and only commission assessed as income.
March 5, 2026   Case Laws Customs
Customs Valuation Principle: classification as furniture upheld but administrative valuation benchmarks cannot displace statutory valuation rules.
March 5, 2026   Case Laws Customs
Conditional exemption for imported aircraft covers use in non-scheduled charter services, so duty and penalties set aside.

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Income Tax

Under section 144C(13), the limitation for passing the final...

Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.

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Income Tax June 22, 2026 Case Laws AT
Under section 144C(13), the limitation for passing the final assessment order runs from the month in which DRP directions are received. The text states that the directions were uploaded on the ITBA portal and emailed to the AO on 27.06.2024, with delivery established on that date; therefore receipt occurred electronically then, not later on physical delivery. On that basis, the limitation expired on 31.07.2024, and the assessment order passed on 27.08.2024 was time-barred and quashed; the remaining grounds were left academic.
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Acts Income Tax
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